Have you taken a look at leasetrader.com ? I got out of 2 BMW leases using it (though it has been more than 5 years since the last time I used them). Sometimes you have to incent people to take over your lease by offering some $$$. BMWFS is very easy to deal with regarding lease assumption. You call them, tell them you found someone to take over your lease...they create a special website for the other party to apply for credit and process the paperwork. Wish I could say the same for Acura...they required the original lessee to stay on the lease as a guarantor...no way! Ended up trading it instead. BMW fully releases you if someone assumes your lease.
Retired 2013 X1 2.8i xDrive Valencia Orange / Sand Biege Nevada / ZCW / ZMV / ZLP / 6NR / 655 / 2B3
Retired 2011 X3 3.5i / Alipne White / Sand Nevada Leather / Premium / Cold Weather / SAV / Convenience / NAV / BMW Apps / Sirius /
Retired 2010 335i xDrive / Montego Blue / Beige Leather / 6MT / Navigation / Premium / Cold / Sirius / iPod / HSW
Retired 2008 X3 3.0 XDrive
Retired 06 330xi
Retired 05 X3